791.38 CONTINUATION OF TAX; COLLECTION AFTER TERMINATION.

   (a)   This chapter shall continue effective, insofar as the levy of taxes is concerned, until repealed. Insofar as the collection of any tax levied under this chapter and any action or proceeding for collecting such tax or enforcing any of the provisions of this chapter are concerned, this chapter shall continue effective until any tax levied during such period is fully paid and any suit or prosecution for the collection of such tax or for the punishment of any violation of this chapter has been fully terminated, subject to the limitations contained in Sections 791.23 through 791.25 and 791.42 through 791.44.

   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 791.11 and 791.17 as though the same were continuing.

(Ord. 84-43. Passed 6-18-84.)